ABI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ABI
Largest movements
- Cash +€5,502
up €5,502 (+92.7%), from €5,933 to €11,436
mainly Trade debts (+€7,354) and Advances received (+€3,500)
- Receivables within one year +€4,548
up €4,548 (+34.1%), from €13,349 to €17,896
of which Trade receivables: +€4,856
- Financial fixed assets +€4,200
up €4,200 (+16,942%), from €25 to €4,225
- Trade debts +€7,354
up €7,354 (+67.0%), from €10,983 to €18,336
- Advances received +€3,500
new in 2025: €3,500
- Tax, wage and social debts +€2,822
new in 2025: €2,822
- Gross operating margin +€8,777
up €8,777, from -€3,094 to €5,683
- Other operating charges +€145
up €145 (+3.0%), from €4,805 to €4,950
- Financial income -€84
down €84 (-88.1%), from €95 to €11
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,487 | €134,403 | +€12,916 | +10.6% |
| Fixed assets | 21/28 | €1,539 | €5,576 | +€4,036 | +262% |
| Tangible fixed assets | 22/27 | €1,514 | €1,351 | -€164 | -10.8% |
| Other tangible fixed assets | 26 | €1,514 | €1,351 | -€164 | -10.8% |
| Financial fixed assets | 28 | €25 | €4,225 | +€4,200 | +16,942% |
| Current assets | 29/58 | €119,948 | €128,828 | +€8,880 | +7.4% |
| Stocks and contracts in progress | 3 | €100,062 | €98,865 | -€1,197 | -1.2% |
| Stocks | 30/36 | €100,062 | €98,865 | -€1,197 | -1.2% |
| Amounts receivable within one year | 40/41 | €13,349 | €17,896 | +€4,548 | +34.1% |
| Trade receivables | 40 | €13,040 | €17,896 | +€4,856 | +37.2% |
| Other amounts receivable | 41 | €309 | - | -€309 | |
| Cash at bank and in hand | 54/58 | €5,933 | €11,436 | +€5,502 | +92.7% |
| Deferred charges and accrued income | 490/1 | €604 | €631 | +€27 | +4.4% |
| Total equity and liabilities | 10/49 | €121,487 | €134,403 | +€12,916 | +10.6% |
| Equity | 10/15 | €104,339 | €104,779 | +€440 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €84,339 | €84,779 | +€440 | +0.5% |
| Non-distributable reserves | 130/1 | €3,173 | €3,173 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,173 | €3,173 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,624 | €2,624 | = | 0.0% |
| Distributable reserves | 133 | €78,541 | €78,982 | +€440 | +0.6% |
| Amounts payable | 17/49 | €17,148 | €29,624 | +€12,476 | +72.8% |
| Amounts payable within one year | 42/48 | €17,148 | €29,624 | +€12,476 | +72.8% |
| Trade debts | 44 | €10,983 | €18,336 | +€7,354 | +67.0% |
| Suppliers | 440/4 | €10,983 | €18,336 | +€7,354 | +67.0% |
| Advances received on contracts in progress | 46 | - | €3,500 | +€3,500 | |
| Taxes, remuneration and social security | 45 | - | €2,822 | +€2,822 | |
| Taxes | 450/3 | - | €2,822 | +€2,822 | |
| Other amounts payable | 47/48 | €6,166 | €4,966 | -€1,200 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €122 | €164 | +€42 | +34.0% |
| Other operating charges | 640/8 | €4,805 | €4,950 | +€145 | +3.0% |
| Gross operating margin | 9900 | -€3,094 | €5,683 | +€8,777 | |
| Operating profit (loss) | 9901 | -€8,021 | €570 | +€8,591 | |
| Financial income | 75/76B | €95 | €11 | -€84 | -88.1% |
| Recurring financial income | 75 | €95 | €11 | -€84 | -88.1% |
| Financial charges | 65/66B | €94 | €141 | +€47 | +50.2% |
| Recurring financial charges | 65 | €94 | €141 | +€47 | +50.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,020 | €440 | +€8,460 | |
| Profit (loss) for the period | 9904 | -€8,020 | €440 | +€8,460 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,020 | €440 | +€8,460 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.